Tax incentives and firm outward foreign direct investment
Empirical evidence based on the accelerated depreciation policy for fixed assets
Bibliographic Data
| ID | 12549821 |
|---|---|
| Authors | Lan Yu (0009-0008-1573-3131, Zhejiang Sci-Tech University), L Orlov Yu (Zhejiang Sci-Tech University), Shuangshuang Yan (Nanjing Agricultural University), Chunling Fu (0009-0006-9749-1038, Zhejiang Sci-Tech University), Chunheng Fu (Zhejiang Sci-Tech University), Bingbing Zhang (0000-0002-8356-456X, Nanjing Agricultural University, corresponding author) |
| Year | 2026 |
| Pages | 1-26 |
| Publication date | 2026-02-14 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of the Asia Pacific Economy (JOURNAL) |
| Journal identifiers | ISSN: 1354-7860 • E-ISSN: 1469-9648 |
| Publisher | Routledge (PUBLISHER • GB) |
| DOI | 10.1080/13547860.2026.2629421 |
| OpenAlex | W7128913902 |
| Language | EN |
| References cited | 62 |
Deferred tax · Depreciation (economics · Double taxation · Empirical evidence · Fixed asset · Foreign direct investment · Incentive · Tax incentive · Corporate Finance and Governance · Corporate Taxation and Avoidance · International Business and FDI
Over-investment of free cash flow
Law, finance, and economic growth in China
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Export Versus FDI with Heterogeneous Firms
Double/debiased machine learning for treatment and structural parameters
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Do tax incentives for innovation attract high‐technology investment from emerging markets? Evidence from China's outward foreign direct investment
Revisiting Event-Study Designs
Institutions, Foreign Direct Investment, and Domestic Investment
| Citation velocity | historical |
|---|---|
| Highly cited | No |